--- title: "HSN Code for Folding cartons, boxes, and cases of non-corrugated paper | HSN 48192090 GST Rate" description: "Find HSN and GST Rates for 48192090 related to Folding cartons, boxes, and cases of non-corrugated paper with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-48192090/" --- # HSN Code 48192090: Folding cartons, boxes, and cases of non-corrugated paper - [Section 10: Guide to HSN Section 10](https://busy.in/hsn/section-10/) - [Chapter 48: Paper and paperboard; articles of paper pulp of paper or of paperboard](https://busy.in/hsn/chapter-48/) - [Sub-chapter 4819: Cartons, boxes, cases, of paperboard](https://busy.in/hsn/sub-chapter-4819/) ## GST rates | Description | CGST | SGST | IGST | CESS | | --- | --- | --- | --- | --- | | Folding cartons, boxes and cases, of non-corrugated paper and paperboard: Other | 9% | 9% | 18% | 0% | ## Frequently asked questions ### What products are classified under HSN 48192090 ? It includes Other Sacks And Bags, Including Cones ### Can we claim ITC on inputs used to trade Folding cartons, boxes, and cases of non-corrugated paper? If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42. ### How much GST applies to Folding cartons, boxes, and cases of non-corrugated paper? Under HSN 48192090, Folding cartons, boxes, and cases of non-corrugated paper attracts Varies when sold in taxable form. Describe the exact form on the invoice. ### Does packaging or labelling change the GST for Folding cartons, boxes, and cases of non-corrugated paper? For food/agri items, GST can be 5% when not fresh/chilled and sold as pre‑packaged & labelled; otherwise often Nil. For non‑food items, rates depend on the specific sub‑heading. ### Any common misclassification issue with Folding cartons, boxes, and cases of non-corrugated paper? Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection. ### How should mixed supplies be billed when Folding cartons, boxes, and cases of non-corrugated paper is sold with other items? Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Folding cartons, boxes, and cases of non-corrugated paper; Nil for exempt items if applicable). ### Do e‑way bill and e‑invoice apply for Folding cartons, boxes, and cases of non-corrugated paper? e‑Way bill is needed above ₹50,000 consignment value (subject to exemptions). e‑Invoicing is turnover‑based (presently AATO > ₹5 crore) for B2B supplies. ## India's trade performance: HSN Code 48192090 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹506 Cr (+11.38% YoY) — 0.0138% of India's total exports - Imports: ₹524 Cr (+29.50% YoY) — 0.0086% of India's total imports - Trade balance: −₹18 Cr (Deficit); surplus rank #9472 of 12657 HSN codes - Share of Sub-Chapter 4819: 17.98% of its exports; import side 43.29% - Rank within Sub-Chapter 4819: #3 of 10 by export value; import-side #1 ### Key metrics - Export CAGR: 18.80% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #1004 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +57.63% in FY 2021-22 - Contribution to Sub-Ch. 4819: 17.98% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 48192090 7-year export and import data, FY 2018-19 to FY 2024-25, in ₹ Crore. Source: Ministry of Commerce & Industry, TradeStat EIDB. | FY | Exports (₹ Cr) | Exp share | Exp YoY | Exp % of Sub-Ch. 4819 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 4819 | Trade balance | Exp rank | | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | | FY 2018-19 | 180.04 | 0.0079% | — | 21.60% | 83.48 | 0.0023% | — | 12.20% | +96.56 | #1418 | | FY 2019-20 | 213.43 | 0.0097% | +18.55% | 21.41% | 102.06 | 0.0030% | +22.26% | 17.73% | +111.37 | #1259 | | FY 2020-21 | 222.75 | 0.0104% | +4.37% | 20.50% | 107.46 | 0.0037% | +5.29% | 20.94% | +115.29 | #1256 | | FY 2021-22 | 351.12 | 0.0112% | +57.63% | 19.09% | 185.53 | 0.0041% | +72.65% | 24.53% | +165.59 | #1141 | | FY 2022-23 | 416.07 | 0.0115% | +18.50% | 19.23% | 333.85 | 0.0058% | +79.94% | 39.82% | +82.22 | #1066 | | FY 2023-24 | 454.53 | 0.0126% | +9.24% | 19.21% | 404.75 | 0.0072% | +21.24% | 46.73% | +49.78 | #1037 | | FY 2024-25 | 506.25 | 0.0138% | +11.38% | 17.98% | 524.17 | 0.0086% | +29.50% | 43.29% | −17.92 | #1004 | - CAGR (7-year): exports 18.80%/yr, imports 35.83%/yr (consistently Deficit) ## Key trade insights: HSN Code 48192090 export-import analysis ### Consistent export growth: 18.80% CAGR over 7 years India's exports under HSN Code 48192090 have grown at a compound annual rate of 18.80% over 7 fiscal years, rising from ₹180.04 Crore in FY 2018-19 to ₹506.25 Crore in FY 2024-25. ### HSN Code 48192090 ranked #1004 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 48192090 ranks #1004 out of 12657 HSN codes by total export value. Within Sub-Chapter 4819, it ranks #3 of 10. By trade surplus, it ranks #9472 of 12657. ### FY 2021-22 was the strongest growth year for HSN Code 48192090 exports The strongest single-year export movement for HSN Code 48192090 was recorded in FY 2021-22, when exports surged by 57.63% over the prior year. ### India records a trade deficit of ₹17.92 Crore in HSN Code 48192090 goods In FY 2024-25, India's imports of ₹524.17 Cr exceeded exports of ₹506.25 Cr, resulting in a trade deficit of ₹17.92 Crore — ranking #9472 of 12657 by surplus magnitude. ### Import growth of 35.83% CAGR signals rising demand for Folding cartons, boxes, and cases of non-corrugated paper India's imports under HSN Code 48192090 have grown at 35.83% CAGR, reaching ₹524.17 Crore in FY 2024-25. ### HSN Code 48192090 contributes 17.98% of Sub-Chapter 4819 exports — ranked #3 Among the 10 HSN codes under Sub-Chapter 4819, HSN Code 48192090 ranks #3 by export value — accounting for 17.98% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 43.29% share (rank #1). ## Related HSN Codes in Sub-Chapter 4819 Ranked by export value (FY 2024-25). | Rank | HSN Code | Exports (FY 2024-25) | | --- | --- | --- | | #1 | [HSN Code 48194000: Other Sacks And Bags, Including Cones](https://busy.in/hsn/hsn-48194000/) | ₹1,044 Cr | | #2 | [HSN Code 48192020: Folding Cartons & Boxes](https://busy.in/hsn/hsn-48192020/) | ₹546 Cr | | #3 | HSN Code 48192090: Folding cartons, boxes, and cases of non-corrugated paper (this hsn code) | ₹506 Cr | | #4 | [HSN Code 48191010: Corrugated boxes](https://busy.in/hsn/hsn-48191010/) | ₹383 Cr | | #5 | [HSN Code 48191090: Corrugated paper cartons](https://busy.in/hsn/hsn-48191090/) | ₹93 Cr | | #6 | [HSN Code 48195090: Other packing containers](https://busy.in/hsn/hsn-48195090/) | ₹92 Cr | | #7 | [HSN Code 48193000: Sacks and bags over 40 cm width](https://busy.in/hsn/hsn-48193000/) | ₹82 Cr | | #8 | [HSN Code 48192010: Cartons for Match Sticks](https://busy.in/hsn/hsn-48192010/) | ₹36 Cr | | #9 | [HSN Code 48195010: Corrugated Paper/Paperboard Packing Containers](https://busy.in/hsn/hsn-48195010/) | ₹17 Cr | | #10 | [HSN Code 48196000: Office Use Boxes (Paperboard)](https://busy.in/hsn/hsn-48196000/) | ₹15 Cr |